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Home My WebLink About07/03/2018 CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 6, 2018, 1 personally emailed and/or forwarded, by United States mail, a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: Kenneth C Hill PO Box 435 Allyn, WA 98524 Email: kchi1199@aol.com Melody Peterson Mason County Assessor 411 N. 51h Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Kenneth C Hill Parcel Number(s): 22127-51-00032 Assessment Year: 2017 Petition Number: 147.2018 Having considered the evidence presented by the parties in this appeal, the Board hereby: ❑ sustains ® overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 45,775 ® Land $ 22,005 ® Improvements $ 6,750 ® Improvements $ 6,750 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 52,525 TOTAL $ 28,755 This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presumed to be correct, and can only be overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goal is to acquire sufficient, accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute (RCW 84.40.030) and the Washington Administrative Code (WAC 458-12-301). The Appellant was not present at the hearing. The Assessor was represented by Tom Gibbons and IdaMae Jensen. The Petitioner provided no documentation to support his estimated value of$32,000 for the land and$2,500 for the improvements. However,upon inspection of the property, the Assessor adjusted the original land value of$45,775 to $22,005 and maintained the original improvement value of$6,750 for a total of$28,755. The Assessor testified that the original valuation did not take into consideration the limited view. Therefore, the Assessor corrected the value of the subject property. The Board sustains the Assessors adjusted value of$28,755. Page 2 Petition No. 147.2018 Parcel No . 22127- 5140032 Dated this 3rd day of July , 2018 zo zn Deborah Reis\, A hairperso ' s SigIffiature Clerk' s Sign re NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915 , Olympia, WA 98504-0915 , within thirty days of the date of mailing of this order. The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705- 6715 . Teletype (TTY) users, please call (360) 705-6718 . For tax assistance, call (360) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/ 12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 6, 2018? 1 personally emailed and/ or forwarded, by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . Jerel & Charlotte Pedersen 81 E Sea Spray Lane Shelton , WA 98584 Email : n/a Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Roge s, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Jerel & Charlotte Pedersen Parcel Number(s) . 22020-23 -94001 Assessment Year. 2017 Petition Number : 148 . 2018 Having considered the evidence presented by the parties in this appeal, the Board hereby : ® sustains ❑ overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 141 ,610 ® Land $ 141 , 610 ® Improvements $ 2585890 ® Improvements $ 258 , 890 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 400 , 500 TOTAL $ 400 , 500 This decision is based on our finding that : The valuation placed on the property by the Assessor' s Office is presumed to be correct, and can only be overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous [RCW84 .40 . 030( 1 )] . The Board' s goal is to acquire sufficient, accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute (RCW 84 .40 . 030) and the Washington Administrative Code (WAC 458 - 12-301 ) . The Appellants, Jerel & Charlotte Pedersen, were present at the hearing. IdaMae Jensen represented the Assessor at the hearing. The Appellant provided a considerable amount of narrative , questioning the Assessor' s rationale for the Assessor' s four comparable sales . The Appellant also indicated that one-third of their land was seasonably wet and essentially unusable . The Assessor noted they considered the wet, unusable land when valuing the property. The Assessor provided four comparable sales, one of which was determined to be a bank-owned sale. One other sale included two parcels. The Assessor testified that they made appropriate adjustments to accommodate the two -parcel sale, as well as appropriate adjustments for the attributes of the other comparable sales . The Assessor ' s three comparable sales indicated a value range from $430,365 to $498 ,755 . The subject property fell below the indicated value range at $400 ,500 . I The Board determined that the Appellant did not provide clear, cogent and convincing evidence to overrule the Assessors valuation. i i I Page 2 Petition No . 148 .2018 Parcel No . 22020 -23 -94001 Therefore, the Board sustains the original assessed value for the subject property at $ 141 , 610 for the land and $258 , 890 for the improvements for a total of $400 , 500 . Dated this 3rd day of July , 2018 Deborah R ' s, Chairperson' Si re Clerk' s Signa NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915 , Olympia, WA 98504-0915 , within thirty days of the date of mailing of this order. The Notice of Appeal .form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705 - 6715 . Teletype (TTY) users, please call (360) 705-6718 . For tax assistance, call (360) 5341400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 6, 2018, 1 personally emailed and/or forwarded, by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . Olene C Steele PO Box 2370 Shelton, WA 98584 Email : n/a Melody Peterson Mason County Assessor 411 N . 51" Street Shelton , WA 98584 Email : Map@co . mason . wa . us fit, 7 C s-� Becky Rog rs, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Olene C Steele Parcel Number(s) : 3200 & 76 - 90042 Assessment Year . 2017 Petition Number : 146 . 2018 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains ❑ overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination Land $ 515000 ® Land $ 51 , 000 ® Improvements $ 3575825 ® Improvements $ 3575825 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 4085825 TOTAL $ 4085825 This decision is based on our finding that : The valuation placed on the property by the Assessor ' s Office is presumed to be correct, and can only be overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous [RCW84 .40 . 030( 1 )] . The Board ' s goal is to acquire sufficient, accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute (RCW 84 . 40 . 030) and the Washington Administrative Code (WAC 45842-301 ) . The Appellant was not present at the hearing . IdaMae Jensen represented the Assessor. The Appellant indicated that the improvement value should be reduced based upon the fact that the home was in need of a roof and fascia repair. Two comparable sales provided by the Appellant were not considered to be in a comparable neighborhood . An additional comp was determined to not be an arm' s4ength transaction. After an inspection of the property, the Assessor determined that the roof appeared to be in near new condition. It was noted that a building permit was issued in 2015 for a new roof. The Assessor indicated that the house was in average/good condition which had been taken into account in the original valuation. The Assessor also provided four comparable sales ranging from $ 391 , 877 to $424, 508 , which bracketed the subject' s value of $408 , 825 . All the Assessor ' s comparable sales were within five miles from the subject property and in comparable neighborhoods . Page 2 Petition No. 146.2018 Parcel No . 3200&76 - 90042 Therefore, the Board found that the Appellant did not provide clear, cogent and convincing evidence that the Assessor was in error. The Board sustained the assessed value of $408 , 825 for the subject property . Dated this 3rd day of July , 2018 Deborah Rei , Chairpers n' s Signature Clerk's Signat6pre NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at PO Box 40915 , Olympia, WA 98504-0915 , within thirty days of the date of mailing of this order . The Notice of Appeal form is available from either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705- 6715 . Teletype (TTY) users, please call (360) 705-6718 . For tax assistance, call (360) 5344400 . Distribution : a Assessor • Petitioner • BOE File REV 64 0058 (2/16/12)